Mondaq Canada: Wealth Management
Harneys
Traditionally, the view has been that the right to set off one debt against another does not constitute a security interest but it may be that this position is no longer as clear cut in light of the recent Canadian Supreme Court ruling in Caisse populaire Desjardins de l’Est de Drummond v. Canada, 2009 SCC 29 ("Caisse populaire")
Crowe Soberman LLP
When our medical professional clients meet with us for their annual financial checkup, our primary objective is to ensure that they leave informed and with a sense of relief and comfort.
Borden Ladner Gervais LLP
On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").
Borden Ladner Gervais LLP
On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").
Fuller Landau
Are you ready? The 2014 RRSP contribution deadline is fast approaching! Here are the 2014 RRSP deadlines and contribution limits you need to know ..
MNP
There’s a classic Yogi Berra quote that I often use when talking to clients as it fits so many situations and businesses: "If you don’t know where you are going, you might not get there".
Blake, Cassels & Graydon LLP
The Canada Revenue Agency (CRA) opened its Offshore Tax Informant Program (OTIP) on January 15, 2014.
Campbell Valuation Partners Limited
The transfer of business ownership from one generation to the next can be a challenging task.
Dentons (Canada)
A description of the important considerations for business owners regarding estate planning.
Crowe Soberman LLP
As a family-business advisor, whenever I meet with clients, we invariably discuss their goals, objectives and yes, even their dreams.
Crowe Soberman LLP
Stan and Gloria arrived for their yearly meeting with Jennifer, their accountant, to review their business interests and other financial matters. This meeting, though, had a different focus than usual.
Fasken Martineau
On October 25, 2012 the Canadian Securities Administrators ("CSA") published for comment Consultation Paper 33-403 which discusses the potential benefits and feasibility of imposing a statutory fiduciary duty on advisers and dealers to act in the best interests of clients.
PwC Management Services LP
If you are a beneficiary of a non-resident trust (NRT) or contribute property to one, you could find yourself in hot water with the Canada Revenue Agency (CRA).
PwC Management Services LP
Family trusts can provide many benefits and are set up for various reasons.
Fasken Martineau
On June 14, 2012, the Canadian Securities Administrators (CSA) published for comment a second version of amendments to National Instrument 31-103 Registration Requirements, Exemptions and Ongoing Registrant Obligations (NI 31-103) with respect to the second phase of the Client Relationship Model initiative (CRM II).
Fasken Martineau
On July 5, 2012, the Ontario Securities Commission, the Autorité des marchés financiers and the Financial Services Regulation Division, Service NL, Government of Newfoundland and Labrador released Multilateral Instrument 32-102 Registration Exemptions for Non-Resident Investment Fund Managers (the Multilateral Instrument or MI 32-102) and related companion policy.
Moodys Gartner Tax Law LLP
Our firm's June 21, 2010 blog (yes, that's over two years ago), discussed the CRA's domestic trust audit project. Our February 9, 2011 blog discussed the CRA's high net worth audit initiative (or what the CRA calls the "Related Party Initiative" or "RPI" for short).
Veracap M&A International Inc
A common metric used in valuing a business is a multiple of Earnings Before Interest, Taxes, Depreciation and Amortization ("EBIDTA").
Blake, Cassels & Graydon LLP
The Supreme Court of Canada (the SCC) released its decision in Fundy Settlement v. Canada (a.k.a. St. Michael Trust Corp. or Garron Family Trust).
McCarthy Tétrault LLP
Equally, the preliminary determination of what to outsource itself needs to be made carefully. Users very often retain a consulting firm that is independent of any outsourcing vendor to assist in this decision. This is an important threshold stage in the entire outsourcing process. You can make mistakes at this stage from which it is very difficult to recover, however well you negotiate the ultimate outsourcing agreement.
Most Popular Recent Articles
Borden Ladner Gervais LLP
On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act.
Borden Ladner Gervais LLP
On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").
Crowe Soberman LLP
The 2014 Personal Income Tax Organizer is designed to assist you in gathering the reporting information and documents necessary for the preparation of your 2014 tax return
Crowe Soberman LLP
When our medical professional clients meet with us for their annual financial checkup, our primary objective is to ensure that they leave informed and with a sense of relief and comfort.
Borden Ladner Gervais LLP
On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").
Davies Ward Phillips & Vineberg
Form W-8BEN-E is a critical component of foreign entity compliance with the Foreign Account Taxpayer Compliance Act.
Collins Barrow National Incorporated
In the 2013 Budget, the Minister of Finance proposed making changes to the way Canadian taxpayers disclose their foreign investment holdings.
Fuller Landau
A solid company succession plan not only helps you sleep nights; it's also a retention and motivation tool.
Fuller Landau
Are you ready? The 2014 RRSP contribution deadline is fast approaching! Here are the 2014 RRSP deadlines and contribution limits you need to know ..
Fuller Landau
Since the global economic crash of 2008, the Internal Revenue Service (IRS) in the U.S. has been trying to find other ways to generate income and much needed revenue.
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